, when used in a geographical sense, includes the external Territories.

has the same meaning as in Part X.

: see section 5 (meaning of reporting entity ).

, of an entity, means:

, of an entity by another entity, means control of the entity within the meaning of the accounting standards.

means conduct which would constitute :

: see section 12 .

, of an entity , means:

means the Modern Slavery Statements Register established under section 18 .

: see section 5 .

means rules made by the Minister under section 25 .